食品企業(yè)社會責任信息披露的影響因素研究
發(fā)布時間：2018-08-02 07:40
【摘要】：當今企業(yè)作為經(jīng)濟發(fā)展鏈條上必不可少的一環(huán),為各國社會經(jīng)濟的發(fā)展做出不可替代的貢獻。鑒于目前我國基本國策是倡導(dǎo)走可持續(xù)發(fā)展的道路,這就要求了我國企業(yè)在發(fā)展的過程中不能只看重經(jīng)濟利益,而忽略其他企業(yè)利益相關(guān)者的利益。對于食品企業(yè)來說在社會責任方面,不僅要對環(huán)境、股東、債權(quán)人、社區(qū)以及員工等利益相關(guān)者負責,更重要的是要對產(chǎn)品的安全性予以負責。食品安全作為食品行業(yè)最重要的社會責任方面理應(yīng)受到高度的重視。然而,近幾年各種食品安全事件層出不窮,毒奶粉、蘇丹紅、地溝油以及種類繁多的各種添加劑,使消費者對我國食品行業(yè)失去了信心。這些惡性事件表明,我國食品行業(yè)在社會責任方面做得還不夠,沒有承擔相應(yīng)的社會責任,對食品的安全性沒有嚴格的監(jiān)管,最終造成食品行業(yè)市場上的混亂。在這種現(xiàn)狀下,我國食品行業(yè)更應(yīng)該重視在社會責任方面的建設(shè),重視社會責任的履行,加大對社會責任信息的披露,建立獨立的社會責任會計信息報告,對各方利益相關(guān)者負責,更要對消費者負責,保證食品的安全性,恢復(fù)社會公眾對食品行業(yè)的信心。但是,目前我國食品行業(yè)在社會責任信息披露方面的理論研究仍然有待進一步的完善,現(xiàn)階段所做出的披露還不能滿足各方利益相關(guān)者的需要,披露的制度以及對其披露的監(jiān)管機制仍然很不健全。本文從目前現(xiàn)有的國內(nèi)外研究的成果出發(fā),結(jié)合了利益相關(guān)者理論、可持續(xù)發(fā)展理論、三重底線理論、信號傳遞理論以及信息不對稱理論,并且在分析了食品行業(yè)在社會責任信息披露現(xiàn)狀的基礎(chǔ)上,展開對食品企業(yè)社會責任信息披露影響因素的研究。選取食品行業(yè)內(nèi)99家上市企業(yè)作為研究對象,將企業(yè)規(guī)模、盈利能力、財務(wù)風險、股權(quán)性質(zhì)、成長能力、股權(quán)集中度、獨立董事的比例這七因素設(shè)為自變量并提出相關(guān)假設(shè),將企業(yè)社會責任信息披露水平(CSR)作為因變量,利用多元線性回歸模型,提取2014年企業(yè)的經(jīng)驗數(shù)據(jù),運用SPSS統(tǒng)計軟件進行多元線性回歸分析。經(jīng)過實證研究本文發(fā)現(xiàn):企業(yè)規(guī)模、盈利能力、財務(wù)風險這三個因素與上市食品企業(yè)的社會責任會計信息披露水平(CSR)正相關(guān);企業(yè)成長能力與上市食品企業(yè)的社會責任會計信息披露水平(CSR)負相關(guān);而股權(quán)性質(zhì)、股權(quán)集中度以及獨立董事比例這三個因素在本文的研究中沒有呈現(xiàn)出顯著地相關(guān)性,所以本文認為與企業(yè)社會責任信息披露水平不相關(guān)。最后,本文針對目前食品企業(yè)在社會責任信息披露方面存在的不足和缺陷,從政府、企業(yè)自身以及社會三個角度提出相關(guān)完善建議,希望以此推動食品行業(yè)在社會責任信息披露方面的發(fā)展,提高其披露的質(zhì)量水平。
[Abstract]:Nowadays, as an indispensable link in the chain of economic development, enterprises make irreplaceable contributions to the social and economic development of various countries. In view of the fact that the basic national policy of our country is to advocate the path of sustainable development, this requires that Chinese enterprises should not only attach importance to economic interests, but also ignore the interests of other enterprises' stakeholders in the process of development. For food companies, in terms of social responsibility, they are responsible not only for the environment, shareholders, creditors, communities and employees, but also for the safety of products. Food safety as the most important aspect of social responsibility in the food industry should be highly valued. However, in recent years, a variety of food safety incidents have emerged in endlessly. Toxic milk powder, Sudan red, gutter oil and a variety of additives have made consumers lose confidence in China's food industry. These vicious incidents show that the food industry in our country has not done enough in social responsibility, has not assumed the corresponding social responsibility, and there is no strict supervision on the food safety, resulting in the chaos in the food industry market. In this situation, the food industry in China should pay more attention to the construction of social responsibility, pay attention to the implementation of social responsibility, increase the disclosure of social responsibility information, establish an independent social responsibility accounting information report. Responsible to stakeholders and consumers to ensure food safety and restore public confidence in the food industry. However, at present, the theoretical research on social responsibility information disclosure of food industry in China still needs to be further improved, and the disclosure made at this stage can not meet the needs of all stakeholders. The disclosure system and the regulatory mechanism for its disclosure are still far from sound. Based on the existing research results at home and abroad, this paper combines stakeholder theory, sustainable development theory, triple bottom line theory, signal transmission theory and information asymmetry theory. And on the basis of analyzing the current situation of social responsibility information disclosure in food industry, the research on the influencing factors of food enterprise social responsibility information disclosure is carried out. This paper selects 99 listed enterprises in the food industry as the research object, sets the seven factors as independent variables and puts forward relevant assumptions, such as enterprise size, profitability, financial risk, equity nature, growth ability, equity concentration, and proportion of independent directors. Taking the level of corporate social responsibility information disclosure (CSR) as dependent variable, using the multivariate linear regression model, the empirical data of enterprises in 2014 are extracted, and the multivariate linear regression analysis is carried out by using SPSS statistical software. Through the empirical research, we find that the scale, profitability and financial risk of listed food enterprises are positively related to the level of social responsibility accounting information disclosure (CSR) of listed food enterprises; There is a negative correlation between corporate growth ability and the level of social responsibility accounting information disclosure (CSR) of listed food companies, while the three factors of equity nature, equity concentration and proportion of independent directors do not show significant correlation in this study. Therefore, this paper believes that the level of corporate social responsibility information disclosure is irrelevant. Finally, in view of the shortcomings and defects of the current food enterprises in the social responsibility information disclosure, this paper puts forward some relevant suggestions from the government, the enterprises themselves and the society. In order to promote the development of food industry in social responsibility information disclosure, improve the quality of its disclosure level.
【學(xué)位授予單位】：天津科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F426.82;F270
本文編號：2158680
[Abstract]:Nowadays, as an indispensable link in the chain of economic development, enterprises make irreplaceable contributions to the social and economic development of various countries. In view of the fact that the basic national policy of our country is to advocate the path of sustainable development, this requires that Chinese enterprises should not only attach importance to economic interests, but also ignore the interests of other enterprises' stakeholders in the process of development. For food companies, in terms of social responsibility, they are responsible not only for the environment, shareholders, creditors, communities and employees, but also for the safety of products. Food safety as the most important aspect of social responsibility in the food industry should be highly valued. However, in recent years, a variety of food safety incidents have emerged in endlessly. Toxic milk powder, Sudan red, gutter oil and a variety of additives have made consumers lose confidence in China's food industry. These vicious incidents show that the food industry in our country has not done enough in social responsibility, has not assumed the corresponding social responsibility, and there is no strict supervision on the food safety, resulting in the chaos in the food industry market. In this situation, the food industry in China should pay more attention to the construction of social responsibility, pay attention to the implementation of social responsibility, increase the disclosure of social responsibility information, establish an independent social responsibility accounting information report. Responsible to stakeholders and consumers to ensure food safety and restore public confidence in the food industry. However, at present, the theoretical research on social responsibility information disclosure of food industry in China still needs to be further improved, and the disclosure made at this stage can not meet the needs of all stakeholders. The disclosure system and the regulatory mechanism for its disclosure are still far from sound. Based on the existing research results at home and abroad, this paper combines stakeholder theory, sustainable development theory, triple bottom line theory, signal transmission theory and information asymmetry theory. And on the basis of analyzing the current situation of social responsibility information disclosure in food industry, the research on the influencing factors of food enterprise social responsibility information disclosure is carried out. This paper selects 99 listed enterprises in the food industry as the research object, sets the seven factors as independent variables and puts forward relevant assumptions, such as enterprise size, profitability, financial risk, equity nature, growth ability, equity concentration, and proportion of independent directors. Taking the level of corporate social responsibility information disclosure (CSR) as dependent variable, using the multivariate linear regression model, the empirical data of enterprises in 2014 are extracted, and the multivariate linear regression analysis is carried out by using SPSS statistical software. Through the empirical research, we find that the scale, profitability and financial risk of listed food enterprises are positively related to the level of social responsibility accounting information disclosure (CSR) of listed food enterprises; There is a negative correlation between corporate growth ability and the level of social responsibility accounting information disclosure (CSR) of listed food companies, while the three factors of equity nature, equity concentration and proportion of independent directors do not show significant correlation in this study. Therefore, this paper believes that the level of corporate social responsibility information disclosure is irrelevant. Finally, in view of the shortcomings and defects of the current food enterprises in the social responsibility information disclosure, this paper puts forward some relevant suggestions from the government, the enterprises themselves and the society. In order to promote the development of food industry in social responsibility information disclosure, improve the quality of its disclosure level.
【學(xué)位授予單位】：天津科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F426.82;F270
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